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All Journal Journal of Business Innovation and Accounting Research
Wildan Wildan
Universitas Swadaya Gunung Jati

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Professional Ethics and Innovation in Public Accounting Djaki Mubarok; Wildan Wildan; Siti Khasana
Journal of Business Innovation and Accounting Research Vol. 3 No. 4 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/6szezp25

Abstract

Digital transformation is reshaping public accounting in Indonesia by expanding the use of remote audit procedures, cloud-based records, analytics, and artificial intelligence while creating new risks for professional judgment. This study examines the association of professional ethics knowledge, digital competence, and organizational ethical culture with ethical perceptions and intended conduct, and considers the implications for auditor independence. The submitted study describes a mixed-methods design combining a literature and policy review with a purposively recruited cross-sectional survey of 312 public accountants, corporate accountants, and accounting students. Using the numerical results reported in the source manuscript, ethics knowledge and organizational culture were positively associated with ethical behavior intention (reported regression coefficients 0.42 and 0.35, respectively), while digital competence showed a smaller positive association (0.18). Digital competence correlated with ethical perception (r = 0.34), and organizational ethical culture reportedly moderated the competence–intention relationship (interaction coefficient 0.22, p = 0.003). Privacy, client-data access, and remote procedures were prominent perceived digital risks. These associations should not be interpreted causally, and the underlying dataset and model outputs were not available for independent verification. The article distinguishes direct threats to independence from wider confidentiality, audit-quality, and governance risks and situates the discussion within Indonesia’s updated professional ethics framework. It recommends a risk-based combination of technology governance, professional skepticism, ethical leadership, and targeted continuing education.
Co-Authors Djaki Mubarok Siti Khasana